15-30-2154. Estates and trusts tax remedies. Remedies available for the administration, enforcement, and collection of individual income taxes also apply to estates and trusts.
History: En. Sec. 3(4), Ch. 260, L. 1983; Sec. 15-30-138, MCA 2007; redes. 15-30-2154 by Sec. 1, Ch. 147, L. 2009.
Structure Montana Code Annotated
Chapter 30. Individual Income Tax
Part 21. Rate and General Provisions
15-30-2102. Construction of net income
15-30-2104. Tax on nonresident
15-30-2105. Tax on lump-sum distributions
15-30-2106. through 15-30-2109 reserved
15-30-2110. Adjusted gross income
15-30-2111. Nonresident and temporary resident taxpayers -- adjusted gross income
15-30-2112. Change from nonresident to resident or vice versa
15-30-2113. Determination of marital status
15-30-2114. Exemptions -- inflation adjustment
15-30-2115. General definition of dependent
15-30-2116. Additional exemption for dependent child with disability -- physician's verification
15-30-2117. Military salary, veterans' bonus, or death benefit -- exemptions
15-30-2118. Taxable liability on termination of independent liability fund
15-30-2119. Net operating loss -- computation
15-30-2120. Adjustments to federal taxable income to determine Montana taxable income
15-30-2121. through 15-30-2130 reserved
15-30-2131. Deductions allowed in computing net income
15-30-2132. Standard deduction
15-30-2133. Nondeductible items in computing net income
15-30-2134. through 15-30-2140 reserved
15-30-2141. Independent liability fund -- deductibility
15-30-2142. Income tax deduction for contribution to veterans' programs
15-30-2143. Deduction for contributions to child abuse and neglect prevention program
15-30-2144. Deposit of child abuse and neglect prevention program deductible contributions
15-30-2145. through 15-30-2150 reserved
15-30-2151. Tax on beneficiaries or fiduciaries of estates or trusts
15-30-2152. Computation of income of estates or trusts -- exemption